Consider the following account starting balances and journal transactions involving these accounts. Use T-accounts to record the starting balances and organize the offsetting entries for the transactions.

The starting balance of Cash is $9,900 The starting balance of Inventory is $3,800 The starting balance of Retained Earnings is $21,400

Date	Accounts and Explanation	Debit	Credit
Mar 9	Retained Earnings	3
	Cash		3
	Consumed good or service and paid expense with cash
Mar 10	Cash	40
	Inventory		32
	Retained Earnings		8
	Sold and delivered product to customer
Mar 11	Cash	25
	Retained Earnings		25
	Sold, delivered, and received payment for service with no clear associated cost

What is the final amount in Retained Earnings?

Note: No unit adjustments are necessary.